Part 1&2 Fiscal Year 2016 & 17 Reporting 

SUPPLEMENT Section III 

Bulletin No. 2016-XX IRC Handout 4/21/16 

Comment section was updated to provide guidance on when to use USSGL account 299000. The Proprietary 

Entry was also updated to include a Credit to USSGL 299000 which was the correction of an error. 

A189 To record a temporary reduction of new budgetary resources and fund balance in a trust or special fund 

expenditure account that was funded by an unavailable receipt account. 

 Comment: Post an increase in fund balance in the associated unavailable receipt account. Unlike 

reductions in available special and trust funds, there is no automatic appropriation of this 

authority in the following year. Treasury processes a warrant reducing fund balance in the 

expenditure account and increasing fund balance in the associated unavailable receipt account. 

Also post USSGL TC-A185 in the unavailable special or trust fund receipt account.Credit 

USSGL account 299000 if fund withdrawal does not occur simultaneously. For withdrawal of 

funds, see USSGL TC-A141.

 

 Budgetary Entry 

 Debit 445000 Unapportioned Authority 

 Debit 461000 Allotments - Realized Resources 

 Debit 462000 Unobligated Funds Exempt From Apportionment 

 Credit 438700 Temporary Reduction of Appropriation From Unavailable Receipts, New 

Budget Authority 

 Credit 438800 Temporary Reduction of Appropriation From Unavailable Receipts, PriorYear Balances 

 

 Proprietary Entry 

 Debit 574500 Appropriated Dedicated Collections Transferred Out 

 Credit

 Credit 

 101000

 299000

 Fund Balance With Treasury

 Other Liabilities Without Related Budgetary Obligations 

 

Removed the word "permanent" from the description and added language to the Comment section providing 

guidance in the case of temporary reductions. 

A141 To record the withdrawal of funds for permanent reductions of unexpended appropriations previously 

recorded when the fund withdrawal did not simultaneously occur. 

 Comment: For permanent reductions of unexpended appropriations, see USSGL TC-A132. For 

temporary reductions , see USSGL TC-A189. Refer to Office of Management and Budget 

Circular No. A-11 for the definition of reductions. Reductions include rescissions, acrossthe-board reductions, and sequestrations. 

 

 Budgetary Entry 

 None 

 

 Proprietary Entry 

 Debit 299000 Other Liabilities Without Related Budgetary Obligations 

 Credit 101000 Fund Balance With Treasury 

 

 

 

 

 
Part 1&2 Fiscal Year 2016 & 17 Reporting 

SUPPLEMENT Section III 

Bulletin No. 2016-XX IRC Handout 4/21/16 

USSGL 214200 was missing from the following TC’s. 

B418 To record the accrual of interest expenses incurred, not yet paid. 

 Comment: If funded by a direct appropriation, also post USSGL TC-B134. Reverse accruals at the 

beginning of the next fiscal year. 

 

 Budgetary Entry 

 Debit 461000 Allotments - Realized Resources 

 Debit 462000 Unobligated Funds Exempt From Apportionment 

 Credit 490100 Delivered Orders - Obligations, Unpaid 

 

 Proprietary Entry 

 Debit 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the 

Federal Financing Bank 

 Debit 632000 Interest Expenses on Securities 

 Debit 633000 Other Interest Expenses 

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified 

 Credit 214100 Accrued Interest Payable - Loans 

 Credit 214200 Accrued Interest Payable - Debt 

 

 

D312 To record a prior-period adjustment that increases the value of a prior-year liability. 

 Comment: If the upward adjustment is due to corrections of errors, debit USSGL account 740000. For 

prior-period adjustments due to changes in accounting principles debit USSGL account 

740100. For prior-period adjustments due to corrections of errors in the years preceding the 

prior year, debit USSGL account 740500. If the prior period adjustment due to changes in 

accounting principle is associated with direct appropriations, reverse USSGL TC-D302. For a 

prior-period adjustment due to corrections of errors, reverse USSGL TC-D304. Also Post: 

USSGL TC-D106 (budgetary entry only) if the adjustment has an upward budgetary impact 

on prior-year unpaid delivered orders - obligations, refunds collected and the authority has 

expired. USSGL TC-D114 (budgetary entry only) if the adjustment has an upward budgetary 

impact on prior year undelivered orders when the bill is more than the original undelivered 

order, and the authority has expired. 

 Reference: USSGL implementation guidance; Prior-Period Adjustments 

 

 Budgetary Entry 

 None 

 

 Proprietary Entry 

 Debit 253100 Discount on Securities Issued by Federal Agencies Under General and Special 

Financing Authority 

 Debit 253400 Amortization of Premium on Securities Issued by Federal Agencies Under General 

and Special Financing Authority 

 Debit 740000 Prior-Period Adjustments Due to Corrections of Errors 

 Debit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles 

 Debit 740500 Prior Period Adjustments Due to Corrections of Errors -Years Preceding the Prior 

Year 

 Credit 211000 Accounts Payable 

 Credit 211200 Accounts Payable for Federal Government Sponsored Enterprise 

 Credit 212000 Disbursements in Transit 

 Credit 213000 Contract Holdbacks 
Part 1&2 Fiscal Year 2016 & 17 Reporting 

SUPPLEMENT Section III 

Bulletin No. 2016-XX IRC Handout 4/21/16 

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified 

 Credit 214100 Accrued Interest Payable - Loans 

 Credit 214200 Accrued Interest Payable - Debt 

 Credit 215000 Payable for Transfers of Currently Invested Balances 

 Credit 215500 Expenditure Transfers Payable 

 Credit 216000 Entitlement Benefits Due and Payable 

 Credit 217000 Subsidy Payable to the Financing Account 

 Credit 218000 Loan Guarantee Liability 

 Credit 219000 Other Liabilities With Related Budgetary Obligations 

 Credit 219100 Employee Health Care Liability Incurred but Not Reported 

 Credit 221000 Accrued Funded Payroll and Leave 

 Credit 221100 Withholdings Payable 

 Credit 221300 Employer Contributions and Payroll Taxes Payable 

 Credit 221500 Other Post Employment Benefits Due and Payable 

 Credit 221600 Pension Benefits Due and Payable to Beneficiaries 

 Credit 221700 Benefit Premiums Payable to Carriers 

 Credit 221800 Life Insurance Benefits Due and Payable to Beneficiaries 

 Credit 222000 Unfunded Leave 

 Credit 222500 Unfunded FECA Liability 

 Credit 229000 Other Unfunded Employment Related Liability 

 Credit 231000 Liability for Advances and Prepayments 

 Credit 232000 Other Deferred Revenue 

 Credit 251000 Principal Payable to the Bureau of the Fiscal Service 

 Credit 252000 Principal Payable to the Federal Financing Bank 

 Credit 253000 Securities Issued by Federal Agencies Under General and Special Financing 

Authority 

 Credit 253200 Premium on Securities Issued by Federal Agencies Under General and Special 

Financing Authority 

 Credit 253300 Amortization of Discount on Securities Issued by Federal Agencies Under General 

and Special Financing Authority 

 Credit 254000 Participation Certificates 

 Credit 259000 Other Debt 

 Credit 261000 Actuarial Pension Liability 

 Credit 262000 Actuarial Health Insurance Liability 

 Credit 263000 Actuarial Life Insurance Liability 

 Credit 265000 Actuarial FECA Liability 

 Credit 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs 

 Credit 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs 

 Credit 269000 Other Actuarial Liabilities 

 Credit 291000 Prior Liens Outstanding on Acquired Collateral 

 Credit 294000 Capital Lease Liability 

 Credit 296000 Accounts Payable From Canceled Appropriations 

 Credit 297000 Liability for Capital Transfers 

 Credit 298000 Custodial Liability 

 Credit 299000 Other Liabilities Without Related Budgetary Obligations 

 Credit 299500 Estimated Cleanup Cost Liability 

 
Part 1&2 Fiscal Year 2016 & 17 Reporting 

SUPPLEMENT Section III 

Bulletin No. 2016-XX IRC Handout 4/21/16 

Changes due to SF 133 changes from OMB Circular No. A-11 for paid and unpaid recoveries. This was an 

action item from the December IRC

A138 To record estimated recoveries of prior-year unpaid obligations. 

 

 Budgetary Entry 

 Debit 431000 Anticipated Recoveries of Prior-Year Obligations 

 Credit 445000 Unapportioned Authority 

 Credit 463000 Funds Not Available for Commitment/Obligation 

 

 Proprietary Entry 

 None 

 

A140 To record anticipated collections including refunds from prior- year amounts that were obligated and outlayed 

in unexpired Treasury Account Symbol (TAS). 

 Comment: See USSGL TC A118 for anticipated resources apportioned but not available for use 

until they are realized. Refunds that were obligated and outlayed from the prior year in a 

Treasury Account Symbol (TAS) that has not expired or canceled should use this 

transaction. This transaction is also applicable to credit card rebates. 

 Reference: USSGL implementation guidance; Credit Reform Case Study 

 

 Budgetary Entry 

 Debit 406000 Anticipated Collections From Non-Federal Sources 

 Debit 407000 Anticipated Collections From Federal Sources 

 Debit 431000 Anticipated Collections From Federal Sources 

 Credit 445000 Unapportioned Authority 

 Credit 463000 Funds Not Available for Commitment/Obligation 

 

 Proprietary Entry 

 None 

 
Part 1&2 Fiscal Year 2016 & 17 Reporting 

SUPPLEMENT Section III 

Bulletin No. 2016-XX IRC Handout 4/21/16 

Revised to allow for the anticipation of allocation transfers, therefore we added USSGL account 417500 to the 

following TC’s 

A472 To record in the receiving agency the transfer-in of current-year authority or prior-year balances 

previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where 

the source of the transfer is derived from unexpended appropriations. 

 Comment: Special and trust funds receiving appropriations from the General 

Fund of the Treasury and/or transfers of unexpended appropriations 

may record USSGL accounts in the 310000 series. Transfer partner 

must use USSGL TC-A476. Refer to conventions and limitations 

listed on the cover sheet at the beginning of this section. 

 

 Budgetary Entry 

 Debit 417000 Transfers - Current-Year Authority 

 Debit 417500 Allocation Transfers of Current-Year 

Authority for Noninvested Accounts 

 Debit 419000 Transfers - Prior-Year Balances 

 Debit 419300 Balance Transfers - Unobligated Balances - 

Legislative Change of Purpose 

 Credit 416000 Anticipated Transfers - Current-Year Authority 

 Credit 418000 Anticipated Transfers - Prior-Year Balances 

 Credit 418300 Anticipated Balance Transfers - Unobligated 

Balances - Legislative Change of Purpose 

 

 Proprietary Entry 

 Debit 101000 Fund Balance With Treasury 

 Credit 310200 Unexpended Appropriations - Transfers-In 

 

A474 To record in the receiving agency the transfer-in of current-year authority or prior-year balances 

previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where 

the source of the transfer is derived from appropriated receipts. 

 Comment: Trust and special funds credit USSGL account 575500 to transfer 

appropriated receipts. Transfer partner must use USSGL TC-A478. 

Refer to conventions and limitations listed on the cover sheet at the 

beginning of this section. 

 

 Budgetary Entry 

 Debit 417000 Transfers - Current-Year Authority 

 Debit 417500 Allocation Transfers of Current-Year Authority for 

Noninvested Accounts 

 Debit 419000 Transfers - Prior-Year Balances 

 Debit 419300 Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose 

 Credit 416000 Anticipated Transfers - Current-Year Authority 

 Credit 418000 Anticipated Transfers - Prior-Year Balances 

 Credit 418300 Anticipated Balance Transfers - Unobligated Balances - 

Legislative Change of Purpose 

 

 Proprietary Entry 

 Debit 101000 Fund Balance With Treasury 

 Credit 575500 Nonexpenditure Financing Sources - Transfers-In - Other 
Part 1&2 Fiscal Year 2016 & 17 Reporting 

SUPPLEMENT Section III 

Bulletin No. 2016-XX IRC Handout 4/21/16 

 

A476 To record in the transferring agency the transfer-out of current-year authority or prior-year balances 

previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source 

of the transfer is derived from unexpended appropriations. 

 Comment: Special and trust funds receiving appropriations from the General Fund of the Treasury 

and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 

series. Transfer partner must use USSGL TC-A472. Refer to conventions and limitations 

listed on the cover sheet at the beginning of this section. 

 

 Budgetary Entry 

 Debit 416000 Anticipated Transfers - Current-Year Authority 

 Debit 418000 Anticipated Transfers - Prior-Year Balances 

 Debit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative Change 

of Purpose 

 Credit 417000 Transfers - Current-Year Authority 

 Credit 417500 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts 

 Credit 419000 Transfers - Prior-Year Balances 

 Credit 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose 

 

 Proprietary Entry 

 Debit 310300 Unexpended Appropriations - Transfers-Out 

 Credit 101000 Fund Balance With Treasury 

 

A478 To record in the transferring agency the transfer-out of current-year authority or prior-year balances 

previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source 

of the transfer is derived from appropriated receipts. 

 Comment: Trust and special funds debit USSGL account 576500 to transfer appropriated receipts. 

Transfer partner must use USSGL TC-A474. Refer to conventions and limitations listed on 

the cover sheet at the beginning of this section. 

 

 Budgetary Entry 

 Debit 416000 Anticipated Transfers - Current-Year Authority 

 Debit 418000 Anticipated Transfers - Prior-Year Balances 

 Debit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative Change 

of Purpose 

 Credit 417000 Transfers - Current-Year Authority 

 Credit 417500 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts 

 Credit 419000 Transfers - Prior-Year Balances 

 Credit 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose 

 

 Proprietary Entry 

 Debit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other 

 Credit 101000 Fund Balance With Treasury 

 
Part 1&2 Fiscal Year 2016 & 17 Reporting 

SUPPLEMENT Section III 

Bulletin No. 2016-XX IRC Handout 4/21/16 

Revised the title to include "not previously anticipated. 

A404 To record a transfer-out of unobligated unexpired authority and funds from an allocation transfer of 

noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from unexpended appropriations. 

 Comment: Trust funds do not record USSGL accounts in the 310000 series, except for amounts 

appropriated directly from the General Fund of the Treasury via Treasury Appropriation 

Warrant. Special funds receiving direct appropriations from the General Fund of the 

Treasury and/or transfers from other Federal funds may record USSGL accounts in the 

310000 series. Transfer partners must use USSGL TC-A448. Refer to the conventions and 

limitations listed on the cover sheet at the beginning of this section. 

 

 Budgetary Entry 

 Debit 451000 Apportionments 

 Debit 461000 Allotments - Realized Resources 

 Debit 462000 Unobligated Funds Exempt From Apportionment 

 Credit 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts

 Credit 417600 Allocation Transfers of Prior-Year Balances 

 

 Proprietary Entry 

 Debit 310300 Unexpended Appropriations - Transfers-Out 

 Credit 101000 Fund Balance With Treasury 

 

A406 To record a transfer-out of unobligated unexpired authority and funds from an allocation transfer of 

noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from appropriated receipts. 

 Comment: Transfer partners must use USSGL TC-A450. Refer to the conventions and limitations listed 

on the cover sheet at the beginning of this section. 

 

 Budgetary Entry 

 Debit 451000 Apportionments 

 Debit 461000 Allotments - Realized Resources 

 Debit 462000 Unobligated Funds Exempt From Apportionment 

 Credit 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts

 Credit 417600 Allocation Transfers of Prior-Year Balances 

 

 Proprietary Entry 

 Debit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other 

 Credit 101000 Fund Balance With Treasury 

 
Part 1&2 Fiscal Year 2016 & 17 Reporting 

SUPPLEMENT Section III 

Bulletin No. 2016-XX IRC Handout 4/21/16 

A440 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated unexpired 

authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended 

appropriations. 

 Comment: Transfer partner must use USSGL TC-A444. Trust funds do not record USSGL accounts in 

the 310000 series, except for amounts appropriated from the General Fund of the Treasury 

via Treasury Appropriation Warrant. Special funds receiving appropriations from the 

General Fund of the Treasury and/or transfers from other Federal funds may record USSGL 

accounts in the 310000 series. Record USSGL account 133000 if the receivable was 

previously established. Refer to conventions and limitations listed on the cover sheet at the 

beginning of this section. 

 

 Budgetary Entry 

 Debit 445000 Unapportioned Authority 

 Debit 451000 Apportionments 

 Debit 461000 Allotments - Realized Resources 

 Debit 462000 Unobligated Funds Exempt From Apportionment 

 Credit 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts

 Credit 417600 Allocation Transfers of Prior-Year Balances 

 

 Proprietary Entry 

 Debit 310300 Unexpended Appropriations - Transfers-Out 

 Credit 101000 Fund Balance With Treasury 

 Credit 133000 Receivable for Transfers of Currently Invested Balances 

 

A442 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated unexpired 

authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated 

receipts. 

 Comment: Transfer partner must use USSGL TC-A446. Record USSGL account 133000 if the 

receivable was previously established. Refer to conventions and limitations listed on the 

cover sheet at the beginning of this section. 

 

 Budgetary Entry 

 Debit 445000 Unapportioned Authority 

 Debit 451000 Apportionments 

 Debit 461000 Allotments - Realized Resources 

 Debit 462000 Unobligated Funds Exempt From Apportionment 

 Credit 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts

 Credit 417600 Allocation Transfers of Prior-Year Balances 

 

 Proprietary Entry 

 Debit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other 

 Credit 101000 Fund Balance With Treasury 

 Credit 133000 Receivable for Transfers of Currently Invested Balances 

 
Part 1&2 Fiscal Year 2016 & 17 Reporting 

SUPPLEMENT Section III 

Bulletin No. 2016-XX IRC Handout 4/21/16 

A444 To record in the parent agency the return (transfer-in) from the receiving agency of unobligated unexpired 

authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended 

appropriations. 

 Comment: Transfer partner must use USSGL TC-A440. Trust funds do not record USSGL accounts in 

the 310000 series, except for amounts appropriated directly from the General Fund of the 

Treasury via Treasury Appropriation Warrant. Special funds receiving appropriations from 

the General Fund of the Treasury and/or transfers from other Federal funds may record 

USSGL accounts in the 310000 series. Record USSGL account 215000 if the payable was 

previously established. Refer to conventions and limitations listed on the cover sheet at the 

beginning of this section. 

 

 Budgetary Entry 

 Debit 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts 

 Debit 417600 Allocation Transfers of Prior-Year Balances 

 Credit 445000 Unapportioned Authority 

 Credit 462000 Unobligated Funds Exempt From Apportionment 

 

 Proprietary Entry 

 Debit 101000 Fund Balance With Treasury 

 Debit 215000 Payable for Transfers of Currently Invested Balances 

 Credit 310200 Unexpended Appropriations - Transfers-In 

 

A446 To record in the parent agency the return (transfer-in) from the receiving agency of unobligated unexpired 

authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated 

receipts. 

 Comment: The transfer partner must use USSGL TC-A442 to record the receiving agency returning 

the authority and funds to this parent agency. Record USSGL account 215000 if the 

payable was previously established. Refer to conventions and limitations listed on the 

cover sheet at the beginning of this section. 

 

 Budgetary Entry 

 Debit 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts 

 Debit 417600 Allocation Transfers of Prior-Year Balances 

 Credit 445000 Unapportioned Authority 

 Credit 462000 Unobligated Funds Exempt From Apportionment 

 

 Proprietary Entry 

 Debit 101000 Fund Balance With Treasury 

 Debit 215000 Payable for Transfers of Currently Invested Balances 

 Credit 575500 Nonexpenditure Financing Sources - Transfers-In - Other 

 
Part 1&2 Fiscal Year 2016 & 17 Reporting 

SUPPLEMENT Section III 

Bulletin No. 2016-XX IRC Handout 4/21/16 

A448 To record a transfer-in of unobligated unexpired authority and funds from an allocation transfer of 

noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from unexpended appropriations. 

 Comment: Trust funds do not record USSGL accounts in the 310000 series, except for amounts 

appropriated from the General Fund of the Treasury via Treasury Appropriation Warrant. 

Special funds receiving appropriations from the General Fund of the Treasury and/or 

transfers from other Federal funds may record USSGL accounts in the 310000 series. 

Transfer partners must use USSGL TC-A404. Refer to conventions and limitations listed on 

the cover sheet 

at the beginning of this section. 

 

 Budgetary Entry 

 Debit 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts 

 Debit 417600 Allocation Transfers of Prior-Year Balances 

 Credit 445000 Unapportioned Authority 

 Credit 462000 Unobligated Funds Exempt From Apportionment 

 

 Proprietary Entry 

 Debit 101000 Fund Balance With Treasury 

 Credit 310200 Unexpended Appropriations - Transfers-In 

A450 To record a transfer-in of unobligated unexpired authority and funds from an allocation transfer of 

noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from appropriated receipts. 

 Comment: Transfer partners must use TC-A406. Refer to conventions and limitations listed on the 

cover sheet at the beginning of this section. 

 

 Budgetary Entry 

 Debit 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts 

 Debit 417600 Allocation Transfers of Prior-Year Balances 

 Credit 445000 Unapportioned Authority 

 Credit 462000 Unobligated Funds Exempt From Apportionment 

 

 Proprietary Entry 

 Debit 101000 Fund Balance With Treasury 

 Credit 575500 Nonexpenditure Financing Sources - Transfers-In - Other